ORIGINAL RESEARCH ARTICLE | July 27, 2021
Effects of Taxpayer Behavior Moderation on Taxes Reporting Systems
Zuhal Maftuh Ahnan
Page no 312-320 |
10.36348/sjef.2021.v05i07.007
The purpose of this research is to examine the factors that influence the application of the electronic tax filing system (e-filing) of taxes in the order of adaptation of policies by the developing government wherein Indonesia relies on a self-assessment system (SAS) which implements voluntary compliance by taxpayers. Using the theory of planned behavior, the technology acceptance model (TAM) as a theoretical basis, this study looks at the effects of taxpayer compliance (TC), perceived usefulness of function (PU), taxpayer satisfaction (US), and taxpayer behavior (BI) in Indonesia in single study. This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 298 taxpayers. Data were analyzed using Statistical Package for Social Sciences. This study is cross-sectional and correlational. Data collected through a questionnaire survey of 298 taxpayers. Data were analyzed using Statistical Package for Social Sciences. The results show that taxpayer satisfaction, perceived usefulness of taxpayers functions, and behavior contribute to tax compliance by 25.25%, that taxpayer satisfaction and taxpayer behavior are significant predictors of tax compliance and taxpayer behavior strengthens the moderating relationship between taxpayer satisfaction and tax compliance. At the same time, the perception of the usefulness of the function does not have a significant value on tax compliance. Given that this study was cross-sectional, monitoring changes in behavior over time was not possible. The results are helpful for policymakers and taxpayers in Indonesia. To the researchers knowledge, this is the first study to examine the contribution of perceived usefulness of function, taxpayer satisfaction, and taxpayer behavior of taxpayer compliance.
ORIGINAL RESEARCH ARTICLE | July 27, 2021
First Trimester Subchorionic Hematoma and Outcome of Pregnancy
Hevee Zendin Ali, Srwa Khalid Ismail
Page no 297-303 |
10.36348/sijog.2021.v04i07.003
Background and objective: Defined as the collection of blood between the chorionic membrane and the uterine wall, subchorionic hematoma can be associated with adverse pregnancy outcomes and even miscarriage. The present study was carried out in order to evaluate the effects of first-trimester subchorionic hematoma on pregnancy outcomes. Patients and methods: The present study was an observational prospective case-control study which was conducted on 200 pregnant women in Erbil teaching hospital, Erbil, Iraq over a period of one year from April 2019 to April 2020. The women were assigned into two groups, a case group consisting of 100 women with subchorionic hematoma and a control group including 100 women without subchorionic hematoma. Required data were collected based on the women’s full history and examination. The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS version 25.0). Results: age of most of women in our study was between 20-30 years old, although we couldn’t find any association between subchorionic hematoma and age of the woman. Most of the cases (97%) and controls (95%) did not smoke (p-value=0.721). The cases and controls were not significantly different in terms of miscarriage, most of them did not have miscarriage (p-value=0.182). The results revealed a significant association between current miscarriage and history of previous miscarriage (p-value<0.001). The cases and controls were not significantly different in terms of 2nd and 3rd trimester vaginal bleeding, mode of delivery, intrauterine fetal death, newborn admission to NCU, congenital anomalies, age, parity, Apgar score in first minute, and Apgar score in 5th minute (p-value>0.05). However, they were significantly different regarding their birth weight (p-value=0.12). Conclusion: There are no significant correlations between having subchorionic hematoma and miscarriage; however, the odds of miscarriage are slightly higher in women with subchorionic hematoma. Newborns of women with subchorionic hematoma generally have a lower birth weight.
ORIGINAL RESEARCH ARTICLE | July 27, 2021
Create a 3D Model for University of Baghdad Based on Aerial Photos
Ahmed Kareem Jebur
Page no 139-146 |
10.36348/sjce.2021.v05i06.002
This paper includes the use of aerial images captured by a metric camera to build digital 3D models because these models have evolved greatly and increased the demands to meet the requirements of many applications. The reliability of these models depends mainly on the data processing methods, the approved tools for the solution, and the data quality. Where the automatic method was used in this research to process data, determine the three-dimensional coordinates and extract the three-dimensional model. Several programs can be used to process data and determine 3D coordinates such as Agisoft Photoscan. The results were evaluated on the basis of statistical methods in order to assess the accuracy and reliability of the results of the Agisoft Photoscan software for exact 3D modeling applications. To that aim, the study was carried out by an airborne metric camera with a height of 457 m at the University of Baghdad in Baghdad City. The evaluation was carried out based on the height of several buildings in the study area to assess the accuracy of the final 3D digital model. Whereas the overall accuracy of the 3D model dependent on the RMSE was (0.3014 m).
CASE REPORT | July 27, 2021
Systemic Scleroderma Revealed by Cardiac Tamponade: A Case Report
Chraibi Hamza, Ouaouicha Hind, Ben Brahim Walid, Lakhal Zouhair, Benyass Aatif, Loudiyi Nadia, Mouine Najat
Page no 326-329 |
10.36348/sjmps.2021.v07i07.007
In systemic scleroderma, pericardial involvement is usually silent and benign. Symptomatic pericarditis is rare and cardiac tamponade even more so. We report the case of a 56-year-old woman presenting with cardiac tamponade and whose etiologic investigation concluded to a final diagnosis of limited cutaneous systemic scleroderma. Clinicians should be wary of this diagnosis when dealing with acute-onset pericarditis.
ORIGINAL RESEARCH ARTICLE | July 27, 2021
Mycosis Fungoides in UAE
Hamodat Mowafak M, Al Maashari Raghda S, Al Zaabi Eiman
Page no 258-260 |
10.36348/sjpm.2021.v06i07.006
Primary cutaneous lymphomas (PCL) are defined as extranodal non-Hodgkin Lymphomas [1]. Among the cutaneous lymphomas, nearly two-thirds are of the T cell type with Mycosis Fungoides (MF) being the most common T cell lymphoma (CTCL) [1]. We will be reviewing the incidence, risk factors, prognostic factors, radiology findings, staging and treatment of the disease. To our knowledge this is the first study of its kind to be conducted in the United Arab Emirates (UAE).
ORIGINAL RESEARCH ARTICLE | July 27, 2021
The Influence of Mobile Banking, Company Size, Credit Risk on Indonesian Banking Financial Performance
Joshua Caturputra Thio, Meina Wulansari Yusniar
Page no 256-267 |
10.36348/sjbms.2021.v06i07.005
The Influence of Mobile Banking, Company Size, Credit Risk on Indonesian Banking Financial Performance. Case Study on Conventional Banking Companies Listed on the Indonesia Stock Exchange 2016 - 2020. The purpose of this study is to analyze the effect of mobile banking, company’s size and credit risk on the financial performance of Indonesian banks based on Return on Assets (ROA), Return on Equity (ROE) and Operating Costs to Operating Income (BOPO) in banking companies listed on the Indonesia Stock Exchange in 2016 – 2020. The type of research used is explanatory research, with the unit of analysis in this study covering research variables consisting of Mobile Banking, company size and Credit risk or Non Performing Loan (NPL) as independent variables, Return on Assets, Return on Equity and Operating Costs to Operating Income as the dependent variable, which is obtained from the financial statements of banks listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sample of this research is 20 banks. The analytical techniques used in this study are path analysis and multiple regression analysis. The results of the study indicate that mobile banking has no significant effect on the financial performance of Indonesian banks. The other independent variables measured using firm size and NPL have a significant effect on the financial performance of Indonesian banks which are measured using ROA, ROE, BOPO.
ORIGINAL RESEARCH ARTICLE | July 25, 2021
The Use of OSCEs in Nursing Education: A Review Paper
Arwa A. AL-Hamed
Page no 183-188 |
10.36348/sjnhc.2021.v04i07.005
Background: Objective structured clinical examinations (OSCEs) are effective clinical evaluation method. In nursing education OSCEs have been used in a limited way with few reports at the graduate level. Objective: This paper is a review of the literature presenting the advantages and disadvantages of using OSCEs in advanced nursing education. Method: Nine studies from advanced practice education and eight studies in undergraduate education were reviewed for advantages and disadvantaged of OSCEs/SPs. Results: OSCEs are objective, valid, reliable and offer opportunities for students to practice wide range of clinical skills. However, OSCEs are expensive and constitute a source of anxiety among students. Nevertheless, students valued the OSCE experience and educators confirmed that its benefits outweigh its cost. Conclusion: The advantages of the OSCEs are greatly supported in the literature. However, OSCEs are better used in addition to, not to replace, the currently used methods.
ORIGINAL RESEARCH ARTICLE | July 24, 2021
Quality of Life in Children: A Concept Analysis
Arwa A. AL-Hamed
Page no 178-182 |
10.36348/sjnhc.2021.v04i07.004
Background: The burden of living with pediatric end-stage renal disease (ESRD) impacts quality of life (QOL), a concept that has been commonly associated with adherence, morbidity, and health outcomes. There are many definitions for QOL but they rarely take the pediatric perspective into consideration and they may not apply perfectly to Muslim and Arabic societies. Objectives: The aim of this paper is to clarify the concept of QOL and identify the conceptualizations behind it and to provide some insights to QOL research in children and in the Arab world. Results: The defining attributes of QOL include the level of satisfaction, the individual perception of well-being, and the life domains. QOL is defined as a subjective evaluation of satisfaction of well-being across life domains based on individual perception of life in the context of culture, values, and beliefs. The antecedents of QOL include cognitive capacity, basic functioning ability, and life events. The consequences of QOL include happiness and goals accomplishment. QOL is measured using generic and disease specific measures which ask individuals to rate their satisfaction with life domains such as physical, emotional, social, and vocational. In children, QOL measures consider developmental changes, cognitive abilities, and parent-proxy reports. In the Arab world, QOL is rarely defined or measured from an Arabic and Islamic perspective. Conclusion: All attempts must be made to address QOL from a cultural, linguistic, and developmental standpoint that can reflect the complex nature of QOL in the pediatric population.
ORIGINAL RESEARCH ARTICLE | July 24, 2021
Digital Panoramic Radiographs- A Tool for Evaluating Position of Mental Foramen in North Indian Population
Berjina Farooq Naqshi, Shazia Bashir Shah, Sangeeta Gupta, Adil Bashir
Page no 104-106 |
10.36348/sijap.2021.v04i07.004
Background: Termination of the mandibular canal is called the mental foramen. During surgical procedures and during anaesthesia in the mandibular region, identification of the correct position of mental foramen is important to prevent any trauma to vessels and nerve. Materials and Methods: The study was conducted on 100 digital panoramic radiographs. These radiographs were collected from the Department of Oral Medicine and Radiology, Government Dental College, Srinagar. The position of mental foramen was recorded by Anshumen et al., Results: It was observed that in 42% right and 41%left sides of individuals mental foramen was in line with second premolar. Between first and second premolars, 26% right and 31% left sides. Between second premolar and first molar 20% right and 17% left sides. Mental foramen in line with mesio buccal root of first molar 8% right and 6% left sides.4% right and 5% left sides in line with first premolar and none was seen anterior to first premolar. Conclusion: The knowledge of the position of the mental foramen is very important for surgeries. Careful identification of mental foramen can help in giving successful anaesthesia to the patient.
ORIGINAL RESEARCH ARTICLE | July 24, 2021
Pedagogical Challenges and Opportunities during COVID-19 Pandemic: Perspectives from the Prospective Teachers and Teacher Educators
Rajkumar Nanaware, Neha Sharma, Rajkumar Nanaware
Page no 205-215 |
10.36348/jaep.2021.v05i07.005
The present quantitative survey study comprising primary source of data conducted in southern state of India during the first wave and first quarter of COVID-19 pandemic to investigate the Teacher Educators’ and Prospective Teachers’ presuppositions, beliefs, and emotions on the sudden switch on to the online mode of teaching. During the precautionary lockdown, everything came to a halt and the education sector was not an exception and could not be separated. It looked initially the teachers themselves appeared apprehensive about the platforms and techniques of online teaching. It was the biggest challenge for the teachers to convince themselves first and get on to the job. The sole idea was not only to compare the two different ways of teaching (online and face to face) but also to investigate the lessons learnt by Teacher Educators and Teacher Trainees in this regard and its implications to higher education pedagogy along with the administrative and tech-savvy skills.An Opinionnaire comprising two sets each for prospective teachers and teacher educators were designed and data collected through online from 144 Prospective Teachers and Teacher Educators based on emotions, their motives for participation in the academic vis-a-vis curricular programs and the support system provided by the Management in Teaching-Learning Processes.The analysis indicated that the virtual mode successfully helped all teacher educators and prospective teachers to improve upon and transform online teaching into interactive TLP and expected learning outcome-based teaching through various online platforms during COVID-19 pandemic.
ORIGINAL RESEARCH ARTICLE | July 24, 2021
Synthesis, Characterization and Applications of Mono Azo, o-o Metal Complex Dyes of Cr(III), Fe(II), Co(II) and Cu(II)
Nasir Abbas, Noor Hassan, Zobia Yaseen, Komal Saeed, Faiqa Mustafa, Saira Irshad, Muhammad Nadeem Akhtar
Page no 127-140 |
10.36348/sijcms.2021.v04i06.002
Diazo compounds of 2-aminobenzoic acid with H-acid and 4-Napsa as coupler and their metal complexes were synthesized and characterized by various spectroscopic techniques like UV, FT-IR, NMR and colorimetric studies. The color data analysis showed their active participation towards the fastness properties on fabric twils. The resultant dyes were then screened against gram negative, positive bacterial and fungal strains which gave promising results.
SUBJECT CATEGORY: MANAGEMENT | July 23, 2021
Determinant Value of the Firm
Winni Desta, Bambang Mulyana
Page no 196-204 |
10.36348/sb.2021.v07i07.007
This study aims to determine the effect of liquidity, solvency, and profitability on firm value with devidend policy as an intervening variable in the study of issuers indexed in LQ45 2014-2018. The population of this study were all companies indexed by LQ45, amounting to 45 companies. The technique used in determining the sample is purposive sampling, so that the sample in this study amounted to 8 companies indexed by LQ45 in 2014-2018. The data analysis technique used is multiple linear regression analysis with the help of the SmartPLS 3.0 application. The results of this study indicate that CR has a positive and insignificant effect directly on PBV. DER and ROE have a positive and significant effect directly on PBV. DPR has a positive and insignificant effect directly on PBV. CR, DER and ROE have a positive and insignificant effect directly on DPR. and CR, DER and ROE have a positive and indirect effect on PBV through DPR as an intervening variable.
REVIEW ARTICLE | July 23, 2021
Agriculture and Plant Sciences Based Aspects of Chickpea and Its Importance as a Potential Crop in Plant Sciences
Asia Arooj, Sidra Faiz, Javed Anwar Shah, Amina Ramzan, Muhammad Ihsan, Muhammad Saleem, Muhammad Sheeraz Javed, Sohail Ahmad
Page no 250-253 |
10.36348/sjpm.2021.v06i07.004
The pulses such as chickpeas or garbanzo beans, lentils and the dry peas, are progressively being documented for their major role in health promotion. Chickpea is reflected as a unique due to the presence of higher level of protein (40%) in it. The drought stress is the major cause of reduction of growth of plants by disturbing the molecular, physiological and the biochemical processes like ion uptake, respiration, signaling pathways, photosynthesis, and induction of hormones, nitrogen assimilation, carbohydrates and the amino acids metabolisms. Nonstop decrease in the productivity of chickpea is indorsed to inadequate genetic variations and the different stresses. Chickpeas comprise a soluble fiber called raffinose, a kind of oligo-saccharide which is fermented in colon through the useful bacteria called the Bifidobacterium. There are some earliest investigations which demonstrate that the individuals eating chickpeas can lesser their danger for diabetes. Chickpeas also play a vital role in the diet of those people who are effected by osteoporosis for its prevention. The protein ratio to starch can be adjusted to target definite textural characteristics of textured pea-protein to closely mimic the various products of meat such as chicken, beef and fish. . Not only do chickpeas produce a valued crop but at the same time they also are responsible for a natural organic technique of breaking disease cycle in barley and wheat crops.
CASE REPORT | July 23, 2021
Enlarging Retroperitoneal Mass after Chemotherapy in Mixed Germ Cell Tumor of Testis: Growing Teratoma Syndrome
Shanthi Vissa, N. Rukmangadha, Aruna K Prayaga, Venkatarami Reddy V, B. Swathi
Page no 254-257 |
10.36348/sjpm.2021.v06i07.005
Back ground: Growing teratoma syndrome is a rare entity characterized by growing tumor mass in different locations (like retroperitoneum, abdomen, pelvis, liver, chest, bone, or lymph nodes) in patients with non-seminomatous germ cell tumors of ovary or testis, during or after chemotherapy. Tumor markers will be normal. Histopathological examination confirms the diagnosis. Case report: We report a case of 29 years old male presenting with slow growing retroperitoneal mass after complete treatment for non-seminomatous germ cell tumor of testis. Conclusion: Growing teratoma syndrome occurs in patients with non-seminomatous germ cell tumors and have serum tumor markers with in normal limits. Early diagnosis of this condition helps for complete curative resection of the tumor for better prognosis.
SUBJECT CATEGORY: ZOOLOGY | July 20, 2021
A Review on Laboratory Investigation of Anthrax as Causative Infectious Disease and Future Perspectives
Muhammad Zubair, Tayyaba Razzaq, Urooj Afzal Chughtai, Atifa Afzal Chughtai, Moohsin, Tahara Ashraf, Shabana Khadim, Maham Riaz, Talat Sabtain
Page no 190-195 |
10.36348/sb.2021.v07i07.006
Anthrax is a zoonotic disease that is associated with herbivores and other domestic animals including humans. The causative agent of this disease is bacterium Bacillus anthracis. It is Gram positive, non-motile, anaerobic, spore forming bacterium living in soil. It can transmit in animals by entering spores in their bodies through skin, lungs and gastrointestinal tract. This can be passed into humans by improper handling and contact with infected animals. Symptoms of this disease are different in animals and humans according to the type of anthrax. It is diagnosed by different methods including differential and laboratory methods (PCR). It can be treated by vaccination and therapies that are described. Gastrointestinal anthrax occurs only after eating infected, undercooked meat. This review helpful to understand the anthrax disease, diagnosis and possible treatment.